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Judgment
After having heard the learned Counsel for both the sides and considering that the Respondents have moved the Hon''ble Supreme Court of India for transferring these matters to the Hon''ble Supreme Court for hearing, therefore, we cannot take up these matters for final hearing and that other High Courts have granted interim relief in relation to said statutory provision, in our opinion, following interim order would meet the ends of justice.
In the event, demand of service tax being made under the provisions of Section 65(90a), Section 65(105) (zzzz) and Section 66 of the Finance Act, 1994 as amended by Finance Act, 2007 in respect of the Petitioner''s member''s premises, such members of the Petitioners shall file undertaking in this Court stating that in the event the challenge is disallowed, they shall make payment of service tax due and payable in accordance with the aforesaid provisions as may be directed by this Court.
It is further directed that in case such undertaking is given, the person who is submitting the undertaking shall not be entitled to transfer his interest in the property in relation to which the demand of service tax is made without first giving two weeks prior notice of his intention to transfer his interest and the nature of the transfer to the Respondents. In case within the period of two weeks, objection is raised on behalf of the Respondents to the proposed creation or transfer of interest, then no interest will be created or transferred without seeking leave of the Court. It goes without saying that if the objection is not raised within the period of two weeks, the person shall be free to create or transfer proposed interest in the property.
On the undertaking mentioned above being filed by the members of the Petitioners, no coercive steps shall be taken by the Respondent for recovery of service tax in respect of the premises of such members of the Petitioners.
In view of this, the notice of motion is disposed of.